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Tarique Rahman Vs. Director General, Bureau of Anti-Corruption, 1999, 28 CLC (HCD)
.... necessary, is satisfied that there is reason to believe that any person or any other person on his behalf is in possession of pecuniary resources or property disproportionate to his known sources of income, it may, by order, require such person to furnish in the prescribed manner and within the pre......risdiction) Present: Mainur Reza Chowdhury J MA Aziz J Tarique Rahman………………………Petitioner Vs. Director General, Bureau of Anti-Corruption, Government of Bangladesh and others ……………..Respondent Judgment March 23, 1999. Cases Referred To- Sonto...... of Anti-Corruption because the condition precedent for such delegation is satisfaction of the Government which is incapable of delegation. Ed. This Case is also Reported in: 52 DLR (2000) 518. ..Category: Criminal Law | Date: | Hits: 69
....6/93 is hereby set aside and the appellant’s mark is restored to its original position.
Send down the lower Court records expeditiously.
Ed.
This Case is also Reported in: 51 DLR (1999) 237.......
High Court Division
(Civil)
Present:
Mahmudul Amin Choudhury J
Md. Abdul Aziz J
Samah Razor Blades Industries Ltd…………….Appellant
Vs.
Supermax International Pvt. Ltd and another………….………….Respondents
Judgment
March 11, 1998.
Cases Referred to......6/93 is hereby set aside and the appellant’s mark is restored to its original position.
Send down the lower Court records expeditiously.
Ed.
This Case is also Reported in: 51 DLR (1999) 237...
Category: Intellectual Property Law | Date: | Hits: 319
Amora Holding Inc. Vs. Bangladesh, 1998, 27 CLC (HCD)
....llowed. The office is directed to return the above certified copies alter furnishing of the Photostat copies of the same by the petitioner. Ed. This Case is also Reported in: 51 DLR (1999) 211. ......KM Hasan J Md. Tafazzul Islam J Amora Holding Inc. represented by Mariners (Bangladesh) Ltd……..…………………….. Petitioner Vs. Bangladesh, represented by the Secretary (IRD) and Chairman, NBR, Ministry of Finance and others………..Respondents Judgment June 10, 1998......llowed. The office is directed to return the above certified copies alter furnishing of the Photostat copies of the same by the petitioner. Ed. This Case is also Reported in: 51 DLR (1999) 211. ..Category: Admiralty Law or Maritime Law | Date: | Hits: 198
Shah Abdul Hannan and others Vs. Bangladesh, 2010, 39 CLC (HCD)
....p; Triton, Pangac OMV. 10. The respondent No.1 and 3 have slowed down or suspended BAPEX’s exploration activities in the pretext of financial constraint, though the respondent no.3 has adequate income from gas marketing, which, is against public interest and public policy. Petrobangla, with th......16 BLC (HCD) (2011) 386. ......jor part of the earning from gas sector has to be retained by the government for using the same in social sectors, like education, health, infrastructure etc., which sectors do not have any source of revenue of their own. If, as suggested, BOGMC uses the proceeds from it’s gas business for risky e..Category: Constitutional Law | Date: | Hits: 231
Begum Tahmina Vs. Government of Bangladesh, 2000, 29 CLC (HCD)
....tice dated 27-3-94 (Annexure-A) under section 4(1) of the Anti-Corruption Act asking her to submit statements of her properties moveable and immoveable including liabilities disclosing sources of her income standing in her own name or in the names of her dependents within 45 days failing which actio......AN Mominur Rahman J Md. Abdul Quddus J Begum Tahmina…………………………Petitioner Vs. Government of Bangladesh, represented by the Secretary, Prime Ministers Secretariat, Dhaka and others………………………….Respondents Judgment August 8, 2000. Cases Referre......-2/5231 dated 27-3-94 (Annexure-A) to the writ petition is declared to have been passed without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 52 DLR (2000) 503. ..Category: Criminal Law | Date: | Hits: 78
Mukta Biri Factory Ltd. Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)
....al).” 2. The relevant facts may be stated as follows: The applicant assessee is manufacturer of Bins which filed a return for the assessment year 1989-90 showing loss of Taka 6,11,500.00. The income tax officer assessed income at Taka 26,50,771.00. Being aggrieved by the assessment order the......eing aggrieved by the aforesaid order of the Commissioner of Taxes (Appeal) the assessee took a second appeal being ITA No.1902 of 1993-94 before the Taxes Appellate Tribunal, Division Bench-I, Dhaka and the Appellate Tribunal by the impugned Judgment affirmed the order of the Commissioner of Taxes ......applicant in this reference must be taken to be true. Accordingly, the reference is disposed of, however, without any order as to costs. Ed. This Case is also Reported in: 52 DLR (2000) 451. ..Category: Fiscal/Taxation Law | Date: | Hits: 128
Abdul Awal (Md.) Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....) In the facts and circumstances of the case when the assessment proceedings were in a state of pendency following issue of notices under sections 22(2) and 22(4) whether it could have been said that income had escaped assessment so that a notice under section 34 of the Income Tax Act, 1922 could va......……………Applicant Vs. Commissioner of Taxes………………………………Respondent Judgment March 12, 2000. Cases Referred To- 29 ITR 30, 51 ITR (SC) 557, 145 ITR 225 and 55 ITR 630. Lawyers Involved: MA Noor Advocate—For the Applicant. Dabiruddin Ahmed, D......DCT is primarily entrusted with the task of collecting income tax from persons who, in his opinion, have taxable income in any assessment year. A great deal of confidence is reposed on the DCT by the revenue and he is vested with unlimited power in the matter of assessment of total income of a citiz..Category: Fiscal/Taxation Law | Date: | Hits: 96
Bibi Zarina and others Vs. Government of Bangladesh and others, 1998, 27 CLC (HCD)
.... considered by the Court of Settlement and on perusal of the same came to a finding that Md. Siddique was the owner of the case property by purchase and he continuously lived in this country and paid income tax till his death and he was a Bangladesh national till his death and his heirs who are the ...... This Case is also Reported in: 52 DLR (2000) 439.......-91 passed by the 1st Court of Settlement in Case No.719 of 1987 within 3(three) months from the date of receipt of the copy of the judgment. Ed. This Case is also Reported in: 52 DLR (2000) 439...Category: Property Law | Date: | Hits: 90
State Vs. Moyezuddin Sikder and Others, 2008, 37 CLC (AD)
....vision on an application for anticipatory bail. The respondent No.1 is a businessman and deals in fuel business having trade licence under the name and style "M/S. Mofiz Fuel Supply" and is a regular income tax payee. The respondent Nos. 2 and 3 are full brothers and they are also businessmen, the f......J Md. Tafazzul Islam J Md. Joynul Abedin J Md. Hassan Ameen J Md. Abdul Matin J The State……………………………………………Appellant Vs. Moyezuddin Sikder and Others…………Respondent Judgment April 23, 2008. Result: The appeal is allow......rected to take steps for disposal of the application in the light of our findings as above. Ed. This Case is also Reported in: 60 DLR (AD) (2008) 82; 28 BLD (AD) (2008) 138; V ADC (2008) 796. ..Category: Criminal Law | Date: | Hits: 100
Eser Ali Sheikh (Md.) Vs. Md. Mokarram Ali and others, 2001, 30 CLC (HCD)
.... of 1996 of the First Court of Subordinate Judge at Kushtia is also recalled and vacated. Let the records be sent down at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 612. ......D) (2001) 612. ......ives. Sonabi Nessa transferred her share to Sharijan by a registered deed of sale dated 3-2-59. Thus being owner in possession of the entire 41 shatak, Sharijan Nessa got her name mutated both in the revenue as well as in the Municipal records and possessed on payment of rents and taxes, etc. She ha..Category: Property Law | Date: | Hits: 91
Molla Mahjenul Islam Vs. State and others, 2001, 30 CLC (HCD)
....nsation or annuity of the hat has been assessed or paid by the Government, to the Waqf Estate and the Government never exercised any act of possession over the said hat at any point of time, that the income of the hat is utilised for which the Waqf Estate was created and that if possession of the ha......ed in: 53 DLR (HCD) (2001) 552.......rder as to costs. The status quo order passed by this Court earlier is hereby vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 552...Category: Property Law | Date: | Hits: 105
....and kind, for rehabilitation of slum dwellers in their respective village homes providing them travel expenses, provision for food for three months under VGF programme and micro credit facilities for income generation through various institutions and agencies of the government under rehabilitation s......540....... further directed that the petitioner should not be evicted without observing the provisions of law. There will be no order as to cost.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 540...
Category: Property Law | Date: | Hits: 97
Commissioner of Taxes Vs. Bangladesh Chemical Industries Corporation, 2000, 29 CLC (HCD)
....es is the respondent. In these reference applications for the assessment years in question, the petitioner corporation was treated as Local Authority rather they were treated as company and, as such, income tax was levied on its income and that order is under challenge. In all these reference applic......s. 222, 223, 224, 225 of 1991, 27, 28, 29, 30, 31, 32, 34, 35, 36 of 1992. Judgment Syed Amirul Islam J.- As common question of law is involved in all these references, they were heard together and are being disposed of by this judgment. 2. Reference Application No.222 of 1991 arises out of......ndustries Corporation is the respondent. In Reference Application Nos. 224 and 225 of 1991 and in Reference Application No. 27 of 1992 Bangladesh Chemical Industries Corporation is the respondent and revenue is the applicant. 4. In these four reference applications the Taxes Appellate Tribunal tr..Category: Fiscal/Taxation Law | Date: | Hits: 86
Birla Tyres & another Vs. Sonali Anash Trading (Pvt) Ltd. and others, 2004, 33 CLC (HCD)
.... Orders granting temporary injunction and ad interim mandatory injunction are hereby set aside. Plaintiffs shall bear cost all through. Ed. This Case is also Reported in: 58 DLR (2006) 84. ......isdiction) Present: Md. Abdur Rashid J SAB Mahmudul Huq J Birla Tyres & another ..................................................Petitioners Vs. Sonali Anash Trading (Pvt) Ltd. and others .........................Opposite Parties Judgment July 21, 2004 Cases Referred ...... Orders granting temporary injunction and ad interim mandatory injunction are hereby set aside. Plaintiffs shall bear cost all through. Ed. This Case is also Reported in: 58 DLR (2006) 84. ..Category: Civil Law | Date: | Hits: 148
Bengal Bricks Industries Ltd. Vs. Al-haj Md. Ishaque Chowdhury and others, 2004, 33 CLC (HCD)
....aka 18,00,000 and on 27-2-81, on receipt of Taka 5,00,000 executed an agreement, clearly stipulating to execute and register a sale deed within three months of the agreement after obtaining necessary income tax certificate permission, etc and on receipt of the balance of the consideration. Failing w......ivil Appellate Jurisdiction) Present: Syed AB Mahmudul Huq J Md. Abdur Rashid J Bengal Bricks Industries Ltd………………………….Appellant Vs. Al-haj Md. Ishaque Chowdhury and others.........................Respondents Judgment July 19, 2004. Cases Referred to- ......the appeal is allowed with cost. Impugned judgment and decree are hereby set aside. The suit is dismissed. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 62. ..Category: Property Law | Date: | Hits: 71
Shamsul Haque Vs. Luna Fahmida Rahman and others, 2004, 33 CLC (HCD)
.... the suit land and got it registered in the name of his daughter, Farida Rahman by kabala being No. 42106 dated 15-12-67. 18. At that time, Farida Rahman had no separate and independent source of income of her own. Mokhleshur Rahman then decided to make a two-storied building upon the land and s...... (Civil Original Jurisdiction) Present: Md. Abdur Rashid J Siddiqur Rahman Miah J Shamsul Haque…………………………………………...Appellant Vs. Luna Fahmida Rahman and others……………………. Respondents. Judgment January 21, 2004. Cases Ref......first purchased the suit land and then got a house constructed thereupon by her own money through her father Hamiduddin Ahmed. Right from the sale deed dated 13-12-67 up to her death all documents of revenue, tax and rates in respect of the suit property admittedly, stand in her mine and after her d..Category: Property Law | Date: | Hits: 139
Sultan Uddin Ahmed Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)
....l machineries and to release the same within 7 days from the date of receipt of this judgment. However, there shall be no order as to cost. Ed. This Case is also Reported in: 58 DLR (2006) 31. ...... (Special Original Jurisdiction) Present: Mirza Hussain Haider J AFM Abdur Rahman J Sultan Uddin Ahmed ……………………….........Petitioner Vs. Government of Bangladesh and others.................... Respondents. Judgment July 4, 2005. Lawyers Involved: Md......l machineries and to release the same within 7 days from the date of receipt of this judgment. However, there shall be no order as to cost. Ed. This Case is also Reported in: 58 DLR (2006) 31. ..Category: Business or Commercial Law | Date: | Hits: 234
....duty from the luxury electrical appliances like air conditioner and colour television whereas they have retained supplementary duty for locally manufactured refrigerator which is used by the ordinary income group in this country. Mr. Mahmudul Islam has also conceded that when it comes to the constit......ussain Haider J
Hayes Haier Appliance Company Ltd. … …………………………………………………….Petitioner
Vs.
Secretary, Internal Resources Division, Ministry of Finance and others....................... Respondents.
Judgment
August 5, 2005.
Cases Referred to-
......t admit of solution through any doctrine or strict socket formula. She then submits that although Article 27 of the Constitution is not outside the ambit of taxing legislation but in interpreting the revenue law the Court will take into consideration several facts in examining the allegation of disc..
Category: Fiscal/Taxation Law | Date: | Hits: 81
Selim Reza Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)
....Rule is made absolute without any order as to costs. The office is directed to communicate this order to the respondents for information. Ed. This Case is also Reported in: 58 DLR (2006) 1. ......isdiction) Present: Md. Joynul Abedin J AKM Asaduzzaman J Selim Reza ………………………………………………………………Petitioner Vs. Government of Bangladesh and others………………………. Respondents. Judgment August 13, 2005. Lawyers Invol......ges which was higher than the amount quoted by the respondent No. 7 his bid should be accepted and lease of the said Cattle Hat should be granted in his favour, failing which the government will lose revenue to the tune of Taka 2,35,000. The office of the respondent No. 4 Deputy Commissioner, by a m..Category: Others | Date: | Hits: 114
.... and the writ petition was not maintainable has no substance.
In the result, the Rule is made absolute with any order as to costs.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 506.
......
(Special Original Jurisdiction)
Present:
Md. Joynul Abedin J
ABM Khairul Haque J
Abdul Moin ……………Petitioner
Vs.
Bangladesh represented by the Secretary, Ministry of Land, Secretariat Building & others. ………………….Respondents.
Judgment
March 28, ...... and the writ petition was not maintainable has no substance.
In the result, the Rule is made absolute with any order as to costs.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 506.
..
Category: Property Law | Date: | Hits: 95
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